It is generally accepted that International Financial Reporting Standards (IFRS) promote a "true and fair" presentation of financial statements. The improvement of the quality of financial reporting helps investors, bankers and regulators make better decisions. Spanish GAAP, on the other hand,...

It is generally accepted that International Financial Reporting Standards (IFRS) promote a true and fair presentation of financial statements. The improvement of the quality of financial reporting helps investors, bankers and regulators make better decisions. Spanish GAAP, on the other hand, are...

It is generally accepted that International Financial Reporting Standards (IFRS) promote a "true and fair" presentation of financial statements. The improvement of the quality of financial reporting helps investors, bankers and regulators make better decisions. Spanish GAAP, on the other hand,...